Judgment_paragraph 60 · VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV (C-144/13, C-154/13, C-160/13)

60It must be borne in mind that the Community system of VAT is the result of a gradual harmonisation of national legislation pursuant to Articles 113 TFEU and 115 TFEU. The Court has consistently held that this harmonisation, as brought about by successive directives and in particular by the Sixth Directive, is still only partial (judgments in ORO Amsterdam Beheer and Concerto, C‑165/88, EU:C:1989:608, paragraph 21, and in Eurodental, C‑240/05, EU:C:2006:763, paragraph 50).